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1974 (5) TMI 1 - ALLAHABAD HIGH COURTPetitioner’s case is that, respondents Nos. 1 to 4, who are Income-tax Officers of various circles at Kanpur, together with a number of income-tax inspectors and a peon raided the business premises of the petitioner. They searched the business premises and the account books of the petitioner-firm - Whether the Officer conducting survey under income-tax can impound documents or examine persons on oath or take extracts from documents and also whether proceedings can be initiated on the basis of information collected from such documents - writ petition succeeds and is allowed in part. The impugned notices and the recorded statement of Murlidhar are quashed
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